Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- HTRASPORTO E MAGAZZINAGGIO
- 49Trasporto terrestre e trasporto mediante condotte
- 49.3Altri trasporti terrestri di passeggeri
- 49.33Trasporto di passeggeri a richiesta su veicoli con conducente
- 49.33.20Trasporto su veicoli a noleggio con conducente
Description
- private hire vehicles with a driver
Exclusion notes
Excluded from class 49.33:
- bicycle taxi services, see 49.39
- passenger road transport by vehicles drawn by humans or animals, see 49.39
- intermediation service activities for passenger transport, see 52.32
- patient transport by ambulance, see 86.92
Frequently asked questions
I'm setting up a hired-car-with-driver (NCC) business, operating by pre-booking — what ATECO code should I use?
Yes, hired car with driver is 49.33.20. The distinction from the taxi lies in the mode of service: NCC operates on pre-booking with the vehicle at the client's disposal, whereas a taxi operates under a municipal licence with vehicles standing on public ranks, and falls under 49.33.10.
I do airport transfers in a 7-seat car on pre-booking — is that NCC or non-scheduled bus transport?
Typically NCC: with a small-capacity vehicle and a driver on pre-booking, the code is 49.33.20. When the vehicle is a bus carrying at least 10 passengers, non-scheduled transport moves to 49.32.02. It is the vehicle's capacity that shifts the entry.
I rent out a car without a driver — the client drives themselves. Can I still use this code?
No. 49.33.20 applies only when the driver is included in the service. If you rent out the vehicle and the client drives it, that is self-drive vehicle rental and falls under division 77, for example 77.11.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 49.32.20— Trasporto mediante noleggio di autovetture da rimessa con conducente(diviso in più codici)